Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 4. Collection of Tax

Article 3. Lien of Tax

Section 11493

11493. Satisfaction of lien. The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is sold in payment of the tax, interest, and penalties.

History.—Stats. 1947, p. 2036, in effect September 19, 1947, added "upon personal property."